HTS heading · chapter 87
8703
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
Analysis
Heading 8703 of the Harmonized Tariff Schedule covers motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars. It divides into 14 six-digit subheadings and 15 eight-digit tariff lines, with 73 ten-digit statistical suffixes below them.
None of its 15 lines is duty-free at the general rate. Rates run from 2.5% to 2.5% with a median of 2.5%, so the line you choose sets the duty.
The largest subheadings are 8703.10 (vehicles specially designed for traveling on…, 2 lines), 8703.21 (unnamed, 1 line), 8703.22 (unnamed, 1 line) and 8703.23 (unnamed, 1 line).
Its median rate of 2.5% sits at the 67th percentile of the headings in chapter 87.
By Census's concordance, most of its statistical lines are made by Automobile and Light Duty Motor Vehicle Manufacturing (33611), Motor Home Manufacturing (336213) and All Other Transportation Equipment Manufacturing (336999). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8703.10.10 | Vehicles specially designed for traveling on snow | 2.5% |
| 8703.10.50 | Vehicles specially designed for traveling on snow; golf carts and similar vehicles: other | 2.5% |
| 8703.21.01 | Of a cylinder capacity not exceeding 1,000 cc | 2.5% |
| 8703.22.01 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 2.5% |
| 8703.23.01 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc | 2.5% |
| 8703.24.01 | Of a cylinder capacity exceeding 3,000 cc | 2.5% |
| 8703.31.01 | Of a cylinder capacity not exceeding 1,500 cc | 2.5% |
| 8703.32.01 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc | 2.5% |
| 8703.33.01 | Of a cylinder capacity exceeding 2,500 cc | 2.5% |
| 8703.40.00 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power | 2.5% |
| 8703.50.00 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: other vehicles, with both compression-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power | 2.5% |
| 8703.60.00 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power | 2.5% |
| 8703.70.00 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power | 2.5% |
| 8703.80.00 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: other vehicles, with only electric motors for propulsion | 2.5% |
| 8703.90.01 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: other | 2.5% |